https://www.taxtmi.com/caselaws?id=38091 The Tribunal's decision to dismiss the Commissioner of Income-tax's application seeking reference of questions of law to the High Court was upheld. The Tribunal's findings that there was no concealment of income by the assessee, as the revised return was voluntarily filed without detection by the department, were deemed conclusive. The burden of proving concealment rested on the department, and without evidence, the Tribunal's conclusion was accepted. The court emphasized the importance of factual findings by the Tribunal in tax matters and dismissed the application, highlighting the lack of evidence supporting the claim of concealment. en-us Fri, 07 Jul 1978 00:00:00 +0530 Sat, 03 Apr 2010 11:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38091 The Tribunal's decision to dismiss the Commissioner of Income-tax's application seeking reference of questions of law to the High Court was upheld. The Tribunal's findings that there was no concealment of income by the assessee, as the revised return was voluntarily filed without detection by the department, were deemed conclusive. The burden of proving concealment rested on the department, and without evidence, the Tribunal's conclusion was accepted. The court emphasized the importance of factual findings by the Tribunal in tax matters and dismissed the application, highlighting the lack of evidence supporting the claim of concealment. Case-Laws Income Tax Fri, 07 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38091